Federal agency accounting systems (81 - 90 of 104 items)
Internal Controls: Improvements Needed in a USDA Receivable System
AFMD-87-3: Published: Jun 23, 1987. Publicly Released: Jun 23, 1987.
GAO evaluated the Department of Agriculture's (USDA) billings and collections system (BLCO) to assess: (1) the adequacy of BLCO automated data processing controls and internal controls over processing; (2) the actions USDA took to correct BLCO weaknesses; and (3) BLCO compliance with certain legal requirements in the areas of cash and debt management.GAO noted that BLCO is operated by the USDA Nat...
Internal Controls: Defense Fuel Supply Center's Recording and Reporting of Accounts Payable
AFMD-87-30: Published: May 13, 1987. Publicly Released: Jun 10, 1987.
In response to a congressional request, GAO assessed the adequacy of the Defense Fuel Supply Center's (DFSC) financial and management information system in controlling, accounting for, and reporting on its fuel program, specifically its accounts payable.During fiscal year 1986, DFSC purchased over $4.3 billion in fuels and, as of September 30, 1986, had over 17,500 accounts-payable balances, total...
Debt Collection: First Year Efforts Under the GSA Contracts
AFMD-87-23: Published: May 15, 1987. Publicly Released: Jun 2, 1987.
In response to a congressional request, GAO evaluated the performance of four private debt collection firms under contract to the General Services Administration (GSA).GAO found that agencies: (1) were initially slow in referring their delinquent accounts to the GSA contractors; (2) sometimes included inappropriate accounts in their referrals, such as those owed by deceased debtors, discharged thr...
Internal Controls: Agriculture Finance Center Actions To Improve Controls in Selected Areas
AFMD-87-32FS: Published: Mar 20, 1987. Publicly Released: Apr 21, 1987.
In response to a congressional request, GAO provided information on the Department of Agriculture (USDA) National Finance Center's (NFC) progress in solving problems that GAO had previously identified involving NFC payroll operation and general automatic data processing (ADP) controls.GAO found that, although NFC took action to restrict access to ADP programs and data and to ensure that payroll pr...
Improving Government Management and Accountability
T-AFMD-87-1: Published: Feb 18, 1987. Publicly Released: Feb 18, 1987.
GAO testified on the need to strengthen and improve the government's overall financial management systems, agency operations, and accountability. GAO found that: (1) there are serious internal control weaknesses in federal agencies that have resulted in fraud, waste, abuse, and uncollected receivables; (2) the old accounting systems are costly to operate and maintain, and do not produce the comple...
Examination of GSA's Fiscal Year 1985 Financial Statements
AFMD-86-55: Published: Jun 11, 1986. Publicly Released: Jun 11, 1986.
Pursuant to a congressional request, GAO examined the General Services Administration's (GSA) fiscal year (FY) 1985 financial statements, specifically its internal accounting controls system.GAO found that GSA failed to: (1) fully support its general ledger balances with detailed subsidiary records and quickly resolve any discrepancies; (2) ensure prompt billing of customers for automatic data pro...
S. 2230, the Federal Management Reorganization and Cost Control Act of 1986
129866: May 13, 1986
Testimony was given concerning S. 2230, which would establish a separate Office of Financial Management to address the federal government's financial management problems. GAO found that the government has experienced declining managerial effectiveness despite efforts to solve specific management problems. Agency reports under the Financial Managers' Integrity Act have cited serious and long-standi...
Strengthening Internal Controls Would Help the Department of Justice Reduce Duplicate Payments
AFMD-85-72: Published: Aug 20, 1985. Publicly Released: Aug 20, 1985.
Pursuant to a congressional request, GAO reviewed duplicate payments made by federal agencies at selected federal payment centers, including one within the Department of Justice's Justice Management Division.GAO identified, through independent testing of prior payments, weaknesses in the automated and manual controls used to prevent duplicate payments. GAO found that: (1) the automated internal co...
Review of Selected Administrative Operations and Related Financial Transactions of the Federal Reformatory for Women at Alderson, West Virginia
088637: Jun 12, 1972
No summary is currently available...
Federal Energy Regulatory Commission Makes Progress Toward Expanding User Fee Program
RCED-83-2: Published: Feb 9, 1983. Publicly Released: Feb 9, 1983.
GAO examined the Federal Energy Regulatory Commission's (FERC) efforts to develop a user fee system, which would include licensing and filing fees and annual charges collected from the oil, pipeline, electric, and natural gas companies which use FERC services.FERC has taken actions to develop a strong user fee program. However, GAO believes that FERC could further strengthen the program by: (1) im...